PRIMA PLUS: what changed
Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
PRIMA PLUS
Largest movements
- Receivables within one year +€8,856
up €8,856 (+69.2%), from €12,801 to €21,657
- Cash -€769
no longer reported in 2021 (was €769)
mainly Receivables within one year (-€8,856) and Debts within one year (-€2,464)
- Profit (loss) carried forward +€10,551
up €10,551 (+17.2%), from -€61,471 to -€50,919
- Debts within one year -€2,464
down €2,464 (-3.8%), from €65,411 to €62,947
- Gross operating margin +€16,024
up €16,024, from -€5,098 to €10,927
- Financial charges +€218
new in 2021: €218
From the 2020 result to the 2021 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2020 and 2021 balance sheets and the 2021 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2020 | 2021 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €22,540 | €30,628 | +€8,087 | +35.9% |
| Fixed assets | 21/28 | €978 | €978 | = | 0.0% |
| Financial fixed assets | 28 | €978 | €978 | = | 0.0% |
| Current assets | 29/58 | €21,562 | €29,650 | +€8,087 | +37.5% |
| Stocks and contracts in progress | 3 | €7,993 | €7,993 | = | 0.0% |
| Stocks | 30/36 | - | €7,993 | +€7,993 | |
| Amounts receivable within one year | 40/41 | €12,801 | €21,657 | +€8,856 | +69.2% |
| Other amounts receivable | 41 | - | €21,657 | +€21,657 | |
| Cash at bank and in hand | 54/58 | €769 | - | -€769 | |
| Total equity and liabilities | 10/49 | €22,540 | €30,628 | +€8,087 | +35.9% |
| Equity | 10/15 | -€42,871 | -€32,319 | +€10,551 | +24.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€61,471 | -€50,919 | +€10,551 | +17.2% |
| Amounts payable | 17/49 | €65,411 | €62,947 | -€2,464 | -3.8% |
| Amounts payable within one year | 42/48 | €65,411 | €62,947 | -€2,464 | -3.8% |
| Financial debts | 43 | - | €126 | +€126 | |
| Credit institutions | 430/8 | - | €126 | +€126 | |
| Trade debts | 44 | €1,526 | €926 | -€601 | -39.4% |
| Suppliers | 440/4 | - | €926 | +€926 | |
| Other amounts payable | 47/48 | - | €61,895 | +€61,895 | |
| Other operating charges | 640/8 | - | €38 | +€38 | |
| Non-recurring operating charges | 66A | - | €122 | +€122 | |
| Gross operating margin | 9900 | -€5,098 | €10,927 | +€16,024 | |
| Operating profit (loss) | 9901 | -€6,346 | €10,767 | +€17,112 | |
| Financial income | 75/76B | - | €2 | +€2 | |
| Recurring financial income | 75 | €18 | €2 | -€16 | -86.3% |
| Financial charges | 65/66B | - | €218 | +€218 | |
| Recurring financial charges | 65 | €1,110 | €218 | -€892 | -80.4% |
| Profit (loss) for the period before taxes | 9903 | -€7,437 | €10,551 | +€17,989 | |
| Profit (loss) for the period | 9904 | -€7,437 | €10,551 | +€17,989 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,437 | €10,551 | +€17,989 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2020 and 31 December 2021. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.